Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No service tax on amount received as facility charges for electricity expenses
Refund hit by unjust enrichment if no documents produced to prove non-passing of incidence of Duty to Buyers
Appeal abates with effect from date of approval of resolution plan by NCLT
Adjudicating authority supposed to give details of methodology in stock taking
Providing blank LRs for passing of fraudulent cenvat credit- CESTAT upheld Penalty
Disposal of confiscated gold during Pendency of Appeal Violates Natural Justice Principle
Appeal not required to be filed for Refund of Duty paid based on mere letter from Department
Interest eligible on refund of excess reversal of cenvat credit if not sanctioned within 3 Months of application
CENVAT credit eligible on Freight, if included in assessable value & not separately charged
Lower IGST rate benefit available to fire sprinklers
Demand of service tax unsustainable as services brought to taxable net after relevant period
Provisional release granted to dry dates being perishable goods
Exemption from additional duties of customs available to hard disk drives
‘Welding electrodes’ eligible for MODVAT credit
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
